以受托责任观统领政府会计改革纳税人为所有的政府开支埋单。在民主治理背景下,政府得自人民的财政资源,须按人民的意愿使用,并致力产生人民期待的结果。政府应该并且必须能够被问责才是关键所在。评判好政府评判良治(governance)的标准完全相同,首要的是受托责任,包括合 With a fiduciary responsibility concept to lead the government accounting reform taxpayers pay for all government spending. In the context of democratic governance, the financial resources that the government derives from the people must be used according to the wishes of the people and devoted to producing what the people expect. The key is where the government should and can be held accountable. The criteria for judging good governance are exactly the same, with the most important being fiduciary responsibility, including